https://www.taxtmi.com/caselaws?id=76095 A show-cause notice invoking section 73 of the Finance Act, 1994 could not sustain a service tax demand on Goods Transport Operator services for the relevant period because section 73, as then in force, applied to persons required to file returns under section 70, while the relevant return obligation for that class arose later under section 71A. The Tribunal also held that the validation provisions in sections 116 and 117 of the Finance Act, 2000 did not permit a fresh demand beyond the statutory time-limit where no valid action had been initiated within time. The demand was therefore held barred by limitation and unsustainable. en-us Thu, 08 Oct 2009 00:00:00 +0530 Tue, 08 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76095 A show-cause notice invoking section 73 of the Finance Act, 1994 could not sustain a service tax demand on Goods Transport Operator services for the relevant period because section 73, as then in force, applied to persons required to file returns under section 70, while the relevant return obligation for that class arose later under section 71A. The Tribunal also held that the validation provisions in sections 116 and 117 of the Finance Act, 2000 did not permit a fresh demand beyond the statutory time-limit where no valid action had been initiated within time. The demand was therefore held barred by limitation and unsustainable. Case-Laws Service Tax Thu, 08 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76095